IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI)

BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 4580/Del/2025 (A.Y 2012-13)

Deputy Commissioner of Income Vs Kanpur Development Tax, CGO Complex, Hapur Authority, Motijheel, Kanpur, Chungi, Ghaziabad, Uttar Pradesh Uttar Pradesh PAN: AAALK0324M Appellant Respondent Assessee by Dr. Rakesh Gupta, Adv& Sh. Somil Aggarwal, Adv Revenue by Ms. Pooja Swaroop, CIT(DR)

Date of Hearing 23/12/2025 Date of Pronouncement 14/01/2026 ORDER PER YOGESH KUMAR, U.S. JM:

The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, (‘Ld. CIT(A)/NFAC’ for short), dated 27/05/2025 pertaining to Assessment Year 2012-13.

2. The grounds of Appeal are as under:-

“1. The Ld. CIT(A) has erred in law and facts for the reason that the Ld. CIT (A) has failed to appreciate correct facts of the case that the the authority is engaged dominantly in the activity of development and sale of properties. Besides, it is observed that the aggregate value of receipts from the activities referred to in the first proviso of section 2 (